Chane Investments Limited - Filleted accounts

Chane Investments Limited
Registered number:		03895941
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		801			801

Current assets
Stocks		727,756			667,644
Debtors	4	177,863			216,200
Cash at bank and in hand		3,502			41
		909,121			883,885

Creditors: amounts falling due within one year	5	(137,002)			(92,121)

Net current assets			772,119			791,764

Total assets less current liabilities			772,920			792,565

Creditors: amounts falling due after more than one year	6		(772,375)			(769,506)



Net assets			545			23,059

Capital and reserves
Called up share capital			250,000			250,000
Profit and loss account			(249,455)			(226,941)

Shareholders' funds			545			23,059

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




C P P Oliver
Director
Approved by the board on 22 June 2026

Chane Investments Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Motor vehicles	over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	2,935		85,533		88,468
	At 31 March 2026	2,935		85,533		88,468

	Depreciation
	At 1 April 2025	2,135		85,532		87,667
	Charge for the year	-		-		-
	At 31 March 2026	2,135		85,532		87,667

	Net book value
	At 31 March 2026	800		1		801
	At 31 March 2025	800		1		801


4	Debtors			2026		2025
£					£

	Trade debtors			39,595		55,332
	Other debtors			138,268		160,868
				177,863		216,200

	Amounts due after more than one year included above			128,373		152,670


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			38,893		55,053
	Other creditors			98,109		37,068
				137,002		92,121


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Other creditors			772,375		769,506


7	Loans			2026		2025
£					£
	Creditors include:
	Instalments falling due for payment after more than five years			145,614		162,039


	Secured bank loans			145,614		162,039




8	Other information

	Chane Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	15 Mount Pleasant Road
	Chigwell
	Essex
	IG7 5EP